Discontinued Operations (Tables)

3 Months Ended

Mar. 31, 2016

Discontinued Operations [Abstract]

Results of Operations Associated with Discontinued Operations

	Three Months
	Ended March 31,
(Thousands of dollars)		2016	2015
Revenues	$	683	229,389
Income (loss) before income taxes	$	683	(20,709)
Income tax benefit		–	(2,738)
Income (loss) from discontinued operations	$	683	(17,971)

Major Categories of Assets and Liabilities Reflected as Held for Sale

	March 31,		December 31,
(Thousands of dollars)	2016		2015
Current assets
Cash	$	5,615	7,927
Accounts receivable		12,403	12,037
Other		19,194	18,376
Total current assets held for sale	$	37,212	38,340
Current liabilities
Accounts payable	$	1,837	2,433
Accrued compensation and severance		1,976	2,179
Refinery decommissioning cost		3,135	2,685
Total current liabilities associated with assets held for sale	$	6,948	7,297